In recent years, control action on State aid has been stepped up by broadening the Commission’s scope. The aim of this work is to examine certain areas affected by this modus operandi in order to verify the latitude of the Commission’s power in a key area of State economic policy, in close connection with budgetary policies. With particular reference to tax aid, it will be highlighted that the contrast of aggressive practices by certain States is not only in terms of protecting competition but also as an instrument to combat tax evasion and avoidance.

Le nuove frontiere in materia di aiuti di Stato (con Stefania Cavaliere)

Luchena G
2020

Abstract

In recent years, control action on State aid has been stepped up by broadening the Commission’s scope. The aim of this work is to examine certain areas affected by this modus operandi in order to verify the latitude of the Commission’s power in a key area of State economic policy, in close connection with budgetary policies. With particular reference to tax aid, it will be highlighted that the contrast of aggressive practices by certain States is not only in terms of protecting competition but also as an instrument to combat tax evasion and avoidance.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11586/281423
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact